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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>79236</law_id><section_number>58.1-522</section_number><catch_line>Participation in setoff program not permitted in certain instances</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="21">Setoff Debt Collection Act</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> If the <span class="dictionary">claimant agency</span> determines that the administrative cost, as defined in the rules promulgated by the <span class="dictionary">Tax Commissioner</span>, of utilizing this article will exceed the amount of the <span class="dictionary">delinquent debt</span>, then such <span class="dictionary">claimant agency</span> shall not participate in the setoff program below such levels determined economically infeasible. <a id="paragraph-283703" class="section-permalink" href="https://vacode.org/58.1-522/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> Neither the Virginia Commonwealth University Health System Authority (the Authority) nor the University of Virginia Medical Center (the Center) shall participate in the setoff program for debts related to medical treatment unless the Authority or Center has undertaken all reasonable efforts to determine whether an <span class="dictionary">individual</span> with <span class="dictionary">delinquent debt</span> is eligible for Medicaid or other assistance under the Authority&#x2019;s or the Center&#x2019;s financial assistance policy. <a id="paragraph-283704" class="section-permalink" href="https://vacode.org/58.1-522/#B"><i class="fa fa-link"/></a></p></section></text><history>Code 1950, &#xA7; 58-19.9; 1981, c. 408; 1982, c. 621; 1984, cc. 675, 720; 2020, c. 577.</history><metadata></metadata></law>
